https://www.taxtmi.com/caselaws?id=445589 The forfeiture regime under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 operates where a detention order under the preventive detention law has been made, unless the revocation or setting aside falls strictly within the statutory exceptions. A later revocation outside those exceptions does not defeat forfeiture proceedings, especially where the earlier challenge to detention had already attained finality. Discharge in a customs complaint, or setting aside of penalties under customs and gold control laws, is treated as an independent proceeding and does not control the operation of the forfeiture statute. The legal effect is that unrelated criminal or penalty outcomes do not invalidate forfeiture proceedings. en-us Thu, 09 Nov 2023 00:00:00 +0530 Fri, 03 Jan 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445589 The forfeiture regime under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 operates where a detention order under the preventive detention law has been made, unless the revocation or setting aside falls strictly within the statutory exceptions. A later revocation outside those exceptions does not defeat forfeiture proceedings, especially where the earlier challenge to detention had already attained finality. Discharge in a customs complaint, or setting aside of penalties under customs and gold control laws, is treated as an independent proceeding and does not control the operation of the forfeiture statute. The legal effect is that unrelated criminal or penalty outcomes do not invalidate forfeiture proceedings. Case-Laws FEMA Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445589